The Students with Unique Needs (SUN) Education Scholarship Account Act establishes a new program in Alabama that enables parents of eligible students to access funds from an education scholarship account to develop individualized education programs. Eligible students include those under 19 who have attended a public K-12 school, children of active-duty military members, students with disabilities, foster children, and homeless students. The program will commence in the 2024-2025 school year, initially serving 500 students, with an additional 500 students allowed each subsequent year. Parents must adhere to specific conditions, such as providing education in core subjects and not enrolling their child in charter schools or the Alabama Accountability Act program. The act introduces new provisions for the management of scholarship accounts while deleting previous conflicting stipulations.

Additionally, the bill enhances accountability and oversight of the scholarship accounts by establishing a system for parents to request preapproval and reimbursement for qualifying educational expenses. It includes measures to remove schools and education service providers involved in fraudulent activities, along with the creation of an anonymous fraud reporting service and hotline. Participating schools must comply with health and safety laws, administer standardized tests, and provide financial documentation. The legislation also outlines consequences for misrepresentation or failure to deliver promised educational services, allowing the Department of Education to bar non-compliant entities from receiving funds. The act emphasizes transparency and accountability, requiring parents to ensure their eligible students take standardized tests and report their graduation status, and will take effect three months after passage and approval by the Governor.